To create the head of my tree costume I used a hat which I wrapped in flower foam and taped in place using packaging tape. I wrapped the foam hat with burlap and then sewed a burlap mask around the perimeter which hangs down to my shoulders. I cut a face hole in the front of it. I poked small holes in the burlap and inserted the branches and leaves to make the top of the tree.
I sewed the rest of the costume out of burlap with my arms as branches. I used leaves coming out of my sleeves to simulate the branches. I painted my face brown. The total cost of the costume was about $80. $20 for the burlap material (5 yards at $3.99 / yard), $55 for the leaves (5 very nice $8 leaf bunches for the top with 5 cheap dollar store leaf bunches to fill in the bald spots, then 2 $5 leaf bunches for the branches) and $5 for everything else (face paint, thread, hat etc).
I enjoyed standing still around the parties I went to and acting tree like (swaying in the breeze). I also got to tell people a lot of tree facts, which are important.